Independent Living Unit
An independent living unit ("ILU") is an apartment or cottage set aside for the exclusive use or control of the resident. In total, the ILUs occupy approximately 44% of the total space at Reeds Landing. There are 107 apartment units and 10 cottage-style units. The apartment styles vary from one-bedroom, 706 square foot units, to two-bedroom, 1580 square foot units, with a den and balcony. There are two types of cottages, a two bedroom, 1383 square foot cottage with a deck and garage, and a two-bedroom, 1524 square foot cottage, with a den, deck and garage. . . .
The design of the ILU is intended to meet the special needs of aging persons by accommodating their physical changes, including decreased sensory acuity and mobility. The enhanced lighting, placement of wall outlets, kitchen appliances and bathroom fixtures, and shortened walking distances, are meant to enhance the ability of the residents to live independently. Each unit is equipped with a kitchen with an oven/range, refrigerator/freezer, garbage disposal, dishwasher and washer and dryer hook-ups. Each ILU has an individually controlled heat and air conditioning system and an emergency call system. . . .
Once admitted, residents of Reeds Landing must pay a monthly service fee, which as of January 1, 1997 ranged from $1,325 to $2,050. In return, residents of the apartments receive 30 meals per month and residents of the cottages receive 15 meals per month. Also covered by the monthly fee are various amenities including biweekly light housekeeping, laundering of linens and towels, trash removal, unit and grounds maintenance, local scheduled transportation, assistance with filling out health care insurance forms and arranging for inpatient hospital care, if necessary, and aerobic or other exercise programs. A schedule of charges for services not covered by the monthly service fee is published and distributed to the residents. . . .
If a resident wishes, he or she can go to The Wellness Center located at Reeds Landing for routine medical exams and minor health problems. The Wellness Center, however, is operated by Golan HealthCare Group, not Western, and does not qualify for the real estate tax exemption. If a resident requires more extensive health care, he or she may be placed in the health care center, otherwise known as the skilled nursing facility, if there are available beds. If residents require medical assistance in their individual unit, they may contract with any professional health care provider.
Assisted Living Units
There are 54 assisted living units ("ALUs") designed for those individuals who are not in need of full nursing home care but who do require some assistance in their daily activities. All of the units contain a bedroom, a private bath, a kitchen alcove with a refrigerator, sink and a small range that can be dismantled if safety so requires. The ALUs are designed for the elderly who may require some assistance with activities such as bathing and dressing.
There are fifteen memory-impaired ALU units. Residents of these units have their own dining room, activity rooms, fresh air walking paths, and a private lounge for consultation with the staff. Residents of the memory impaired units wear a bracelet which activates a locking system if the individual approaches a door which he or she is not to exit.
All ALU residents pay a monthly service fee ranging from $2,200 to $2,800, for which they receive the following services, among others: three meals a day, weekly housekeeping, weekly laundry, security, routine medical care, emergency call systems, assistance with filling out health insurance forms (if needed), and wellness, education and exercise programs for those who wish to participate. The amount of the service fee is based upon which entrance fee option the individual has chosen and if he or she has chosen a standard or deluxe room. . . .
As of January 1, 1997, five of the 54 ALU residents had contracted for the LifeCare Benefit. All five had initially been residents of the ILU. The remaining forty-nine opted for the monthly direct entry option. Western maintains that as of January 1, 1997, the majority of residents of the ALUs received assistance, from a certified nurse's aid, with bathing, dressing and taking medications.
Skilled Nursing Facility
Reeds Landing also contains a 40-bed Level II long-term care facility with 8 private beds and 32 semi-private beds. The more than 100 residents of the ILUs and those of the ALUs who have signed LifeCare Benefits are guaranteed admission into the SNF by virtue of their Residence and Care Agreements. ILU residents who are transferred to the SNF continue to pay the monthly service fee with an additional amount to cover the additional meals provided. To the extent that there are available beds, the services of the SNF are theoretically available to the general public on a per diem basis. However, Western failed to produce any evidence that a member of the general public who had not been a resident of the ILUs or the ALUs had ever occupied a SNF bed.
Residents of the SNF have all of their meals prepared for them by the staff and many must be fed by nurses' aides. In addition, all of the residents of the SNF receive medication by a licensed nurse. There are posted visiting hours. Applications for direct entry into the SNF are reviewed by Reed's Landing medical staff and executive directors. The review focuses on the applicant's medical status and whether he or she is an appropriate candidate for residence in the SNF. Western did not, however, define or explain the term "appropriate candidate.". . . .